Amendment of Section 201

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..... ituted and shall be deemed to have been substituted with effect from the 1 st day of June, 2002, namely:— ''( 1 ) Where any person, including the principal officer of a company,— ( a ) who is re .....

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..... assessee in default in respect of such tax: Provided that no penalty shall be charged under section 221 from such person, unless the Assessing Officer is satisfied that such person, without good and .....

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